Examlex
Instructions: Identify the terms and briefly state their historical significance.
Shari'a
Capital Maintenance
A company's ability to maintain the level of its capital after covering its expenses, ensuring that its financial health and capacity to generate shareholder value are preserved.
Net Assets
This term refers to the total value of assets minus the total value of liabilities.
New Capital
Funds obtained by a company to finance its operations, expansion, or other projects, which can come from debt or equity sources.
Historical Cost
The original monetary value of an asset or transaction, based on the amount paid or the value at the time it was acquired.
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